Analisis Kinerja Keuangan Atas Pelaksanaan Otonomi Daerah Kabupaten Toraja Utara Sebelum dan Setelah Pandemi COVID-19

Abstract

This research aims to determine the comparison of financial performance
regarding the implementation of regional autonomy in North Toraja Regency before and
after the Covid-19 pandemic. This research was conducted in (BPKAD) North Toraja with
a research period of 6 months. This research uses a comparative quantitative method by
analyzing using ratios, namely the degree of decentralization ratio, independence ratio,
efficiency ratio, effectiveness ratio and financial dependence ratio and each ratio has a
measurement scale. The research results show less than optimal performance in the
implementation of regional autonomy in the pre- and post-Covid era, which is reviewed
from five aspects of regional finance, namely the degree of decentralization ratio,
independence ratio, efficiency ratio, effectiveness ratio and financial dependency ratio